An Electronic Invoice is a legally valid digital document, which supports the commercial operations between seller and buyer, containing the data of the transaction performed, which is electronically signed by the issuing merchant and electronically authorized by the Qualified Authorization Provider (PAC).

The electronic document differs from paper because it is created through a digital system that uses XML files to generate, convey and transfer the information. An Electronic Tax Invoice has at least three basic elements:

• Data message based on the universal, open, non-proprietary standard: XML, extensible markup language
• Use of electronic signature
• Validated and approved by the government through Qualified Authorized Providers (PACs)

The date set by the government for FedEx is Oct. 31, 2023.

• Internal operating invoice
• Credit note relating to one or several FE’s
• Debit note relating to one or several FE’s
• Free trade zone invoice
• Reimbursement

With the Electronic Invoicing process these charges must be segregated into two different types of documents:

• Customs Duties should be created on an electronic document called a "Refund" document. The government believes that such charges should be generated on the Refund document since customers reimburse FedEx for the payment of the Customs duties incurred and the duties do not generate revenue for FedEx.
• Ancillary Services/Ancillaries should be created on an electronic Invoice type document, which can be an "Internal Operation Invoice" or "Free Zone Invoice" depending on the type of customer. In this case these charges generate a revenue for FedEx and therefore must be created on an invoice type document.

That is, for Customs and Accessorial Service charges, the same AWB air waybill may have two electronic documents associated with it, a refund, an internal operation invoice. Both documents are fiscal and validated by the government according to the established rules.

Freight invoices will follow the same rule of not combining charges that generate FedEx Revenue with pass-through charges and two documents must be generated. However, such cases on freight bills are very rare. As with Ancillary Services/Ancillaries, Transportation Charges are FedEx Revenue so an "Internal Operating Invoice" or "Free Zone Invoice" should be created depending on the type of customer.

The CAFE (Comprobante Auxiliar de Factura Electronica) is the graphical representation of the Electronic Invoice (XML). FedEx must abide by the format established by the government, the main changes are:

• DGI logo is now showing
• Will include QR code to consult Invoices in DGI
• Título del documento es: Comprobante Auxiliar de Factura Electrónica
• Title of the document is: Auxiliary Electronic Invoice Voucher
• Includes fiscal elements such as Invoice number, series, DGI authorization and CUFE: UNIQUE ELECTRONIC INVOICE CODE

·To consult the electronic invoice in the DGI portal. Scanning with a reader the QR code with your electronic device, this will take you to the DGI web portal where the authorized invoice will appear. For more information regarding how to validate an electronic invoice, you can visit the following link: 

https://dgi.mef.gob.pa/_7FacturaElectronica/source/f-16.pdf

No, the dates that a given invoice is generated according to its nature (Duty/Tax or Transportation) continues to be governed by current internal FedEx processes.

Yes, as long as you are registered with FedEx^® Billing Online (FBO).

Your Electronic Invoice in pdf format (called CAFE Auxiliary Electronic Invoice Voucher) and your Electronic Invoice in xml format.

In FBO the invoice will be available in PDF format only.